Revenue eBrief No. 179/18

05 October 2018

EMCS Transition Issues - Staff Guidelines

The Tax and Duty Manual 'EMCS Transition Issues - Staff Guidelines' was published to provide guidelines to Revenue officers in relation to transitional issues that arose from the full implementation of the Excise Movement Control System (EMCS) on 1 January 2011.

As the transition has long since taken place, the content is obsolete and this manual will be archived. Relevant guidelines are now included in the Movement of Excisable Products Manual.